BEPS: Further Guidance on Country-by-Country Reporting and Peer Review Reports on the Exchange of Information on Tax Rulings

The Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has released additional interpretative guidance to give greater certainty to tax administrations and multinational enterprise… Read More ›

New Book: The Implications of Capital Gains Tax Rate Preferences

ATTA Doctoral Series: Volume 8 The Implications of Capital Gains Tax Rate Preferences Author John Minas Publisher Oxford University Press Introduction The Implications of Capital… Read More ›

New Report on Social Security and Homelessness in Australian Capital Territory

‘Homeward Bound – Social Security and Homelessness’ is a collaboration between The National Social Security Rights Network (NSSRN) and Canberra Community Law (CCL) to examine… Read More ›

ANAO Performance Audit Report: Tax Avoidance Taskforce

The Australian National Audit Office (ANAO) has released its performance audit report on the Tax Avoidance Taskforce. In the 2016–17 Budget, the Australian Taxation Office… Read More ›

Australian Treasury Consultation: Clarifying the Operation of the Hybrid Mismatch Rules

Tax Integrity – Clarifying the Operation of the Hybrid Mismatch Rules Australia’s hybrid mismatch rules are designed to prevent multinational corporations from exploiting differences in… Read More ›

Australian Small Business Ombudsman Recommends Changes to Research and Development Tax Incentive Administration

The Australian Small Business and Family Enterprise Ombudsman Kate Carnell has recommended a suite of reforms to the administration of the Research and Development Tax… Read More ›

IMF Annual Review: Australia Should Delay Budget Repair If Stimulus Is Required

The International Monetary Fund (IMF) has released its Staff Concluding Statement of the 2019 Article IV Consultation Mission to Australia. A Concluding Statement describes the… Read More ›

Australian Budget: 2019-20 Mid-Year Economic and Fiscal Outlook

The Mid-Year Economic and Fiscal Outlook (MYEFO) for the 2019-20 financial year has been released. It updates the economic and fiscal outlook from the previous… Read More ›

TTPI Working Paper: Electoral Geography and Economic Outcomes

TTPI Working Paper 11/2019 Marginal benefits? Electoral geography and economic outcomes Author Chris Wokker Abstract I exploit a large natural experiment in Australia that saw… Read More ›

Australian Taxation Office Releases Corporate Tax Transparency Report for Income Year 2017-18

The Australian Taxation Office (ATO) has published the fifth annual report on corporate tax transparency, which provides insights into the operation of Australia’s corporate tax… Read More ›